Which command will set the local machine’s timezone to UTC?

Which command will set the local machine’s timezone to UTC?

A.
cat UTC > /etc/timezone

B.
ln -s /usr/share/zoneinfo/UTC /etc/localtime

C.
date –timezone=UTC

D.
mv /usr/timezone/UTC /etc

Explanation/Reference:
The symlink practice was stopped some time ago, probably because a /usr is not necessarily mounted all the time.
But technically B) is correct use tzconfig to change the timezone on recent distributions.